A. The State Bar of Michigan's Access to Justice Campaign is an historic effort to coordinate and support private giving to civil legal aid programs in Michigan. Unlike the criminal defense system there is no constitutional guarantee that funding will be provided, in any amount, for poor people with civil legal needs. Financial contributions in lieu of, or in addition to, pro bono services, as recommended by the Michigan Voluntary pro bono Standard, will be collected and distributed centrally through the Access to Justice Fund. A centralized source such as Access to Justice has the capability to establish and manage an endowment fund with tax credit benefits. The coordination and execution of annual, major gift, and planned giving appeals statewide will make the benefit of compounding with larger pools of money more likely.

Q. How did the Access to Justice Fund and Access to Justice Campaign begin?

A. Resource development for civil legal aid was identified as a priority within Access to Justice issues, precisely because of the funding problems faced by the local legal aid programs over time. The issue was made painfully clear during the mid-1990's, when Congress threatened to completely end the main source of legal aid funding. When the struggle was over, funding to all legal aid programs was cut by nearly thirty percent. The State Bar Board of Commissioners gave life to this priority when it committed resources to the creation of a State Bar Development Office funding effort through its Access to Justice Campaign. The Bar staff has been working with its volunteer leaders, with local legal aid programs, and with the Michigan State Bar Foundation, to create the ATJ Fund, to write a compelling case statement, to coordinate existing efforts, and to attract new donors to the ATJ Fund.

Q. Why should lawyers support the Access to Justice Fund?

A. Financial support of non-profit organizations brings life to important personal beliefs that are not adequately funded by government or private endeavors. Adequate and enduring financial support of civil legal aid is a legacy that we, as a generation of lawyers, can give to our profession and to our community in support of their trust in us. We will convince the corporate, foundation, and general communities that they need to support this public good only if we show strong support from within our profession. Our creation of a meaningful legal aid endowment will stand in tribute to our commitment to the highest ideals of our justice system and the public good it serves.

Q. How does Access to Justice use financial contributions?

A. All contributions made to the Access to Justice Fund are received and administered by the Michigan State Bar Foundation. Donors can target their dollars to their local programs, or contribute to an endowment that will keep dollars flowing to the entire state system in perpetuity. At a donor's direction, the Access to Justice Fund can take one gift and spread it among the many great community programs throughout the state in order to meet critical needs wherever they occur, or use it for a designated program of their choice. Endowment gifts are eligible for Michigan's community foundation tax credit of up to $200 for individuals ($400 for a joint filing) and $5,000 for businesses through an arrangement with the Capital Region Community Foundation. Both endowment and operations gifts are eligible for income tax deductions to the extent allowed by law.

Q. How does a financial commitment fit with volunteer service?

A. There have been strong increases in pro bono services and overall improvements to the delivery system in recent years. Nonetheless, the organized legal aid programs are not able to adequately meet the legal needs of the poor because of a profound lack of resources. While some private lawyers excel at representing poor people in their legal needs, many lawyers are prevented from doing so because of a lack of time, lack of expertise, or lack of desire to take on more work. Despite aggressive recruitment efforts over the last ten years or more, only fifteen percent of practitioners report that they are enrolled in a pro bono program. A financial contribution allows a lawyer to fulfill to pro bono voluntary standard. It provides a simple statement of personal and professional commitment to the highest ideals of our justice system - the system cannot be fair unless it is open to all. Many lawyers contribute both time and money as a means to fulfill the professional ideal.

Q. What are the tax benefits?

A. If you itemize, you can lower your yearly income taxes simply by writing us a check by December 31. There is no easier way to get a charitable deduction. If your envelope is postmarked by December 31, your donation will qualify as a gift for that year. Gifts of cash are fully deductible, up to 50 percent of your adjusted gross income. For example, if your adjusted gross income for the year is $50,000, up to $25,000 of charitable gifts may be deducted in that year. Any excess can generally be carried over for as many as five subsequent years. Whether or not you itemize, you can get the Michigan community foundation tax credit by designating your ATJ Fund gift as an endowment gift, with tax credit. Through an arrangement with Capital Region Community Foundation, gifts so designated are eligible for Michigan's 50 percent community foundation income tax credit on amounts up to $400 for a joint return and $200 for an individual return.

Q. How do I avoid capital gains?

A. A gift of stock generally provides a twofold tax savings. First, you avoid paying any capital gains tax on the increase in value of the stock. Second, you receive an income tax charitable deduction for the full fair market value of the stock at the time of the gift. You must have owned the stock for a "long-term" period (generally more than one year) in order to qualify. For example, if you bought stock years ago for $1,000, and it is now worth $10,000, an outright gift of the stock to us would result in a charitable contribution deduction of $10,000. In addition, there is no capital gains tax on the $9,000 of appreciation. Gifts of appreciated stock are fully deductible - up to a maximum of 30 percent of your adjusted gross income. For example, if your adjusted gross income for the year is $100,000, up to $30,000 of long-term, appreciated stock, and other property gifts may generally be deducted. Any excess can generally be carried forward and deducted over for as many as five subsequent years.

Q. How can I provide future support?

A. A variety of planned giving vehicles provide meaningful financial support in the future and do not require significant cash reserves now. Simple will bequests, gifts of life insurance, gifts of appreciated property, charitable remainder trusts, and charitable gift annuities are some examples of how this can be done.